How we validate the calculations
A salary calculator is useful only when its numbers hold up. We check each tax year against independent sources and preserve the verified results with automated tests.
Why external validation matters
Unit tests check values we derived ourselves. If we misread the law, the code and tests can agree and still be wrong. We therefore check every tax-year configuration against calculators maintained by Lithuanian accounting and tax firms.
What we check
For every configured tax year, we calculate net pay at the minimum wage (MMA), at typical salaries and at high salaries, with 2nd pillar pension both on and off. Where reference calculators provide a breakdown, we also compare income tax (GPM), social insurance (VSD), health insurance (PSD) and the non-taxable amount (NPD).
A match is within €0.01. A one-cent difference can come from rounding each component instead of the final result. We investigate any larger difference as a bug.
Latest validation run
In July 2026, we compared 16 scenarios across the 2025 and 2026 tax years with several independent Lithuanian calculators. Every result matched within €0.01. This check also confirmed the adopted 2026 average salary (VDU) of €2,312.15 and the single NPD formula used from 2026.
Where the constants come from
Tax rates, brackets, VDU, MMA and NPD formulas come from adopted legal acts and official State Tax Inspectorate (VMI) guidance. For example, the 2026 NPD formula follows VMI circular R-2727 of 3 July 2025. If a projection conflicts with an adopted act, we use the adopted act.
Sources
These official sources and independent calculators support the 2026 model. When a calculator or projection differs from an adopted legal act, the legal act controls.
Official sources
- VMI: 2026 tax changes
Adopted income-tax changes and current guidance for 2026.
- VMI: NPD rules
How monthly and annual non-taxable amounts are applied.
- Sodra: 2026 employee and employer contribution rates
Employee and employer social-insurance contribution rates.
- e-TAR: Pension Accumulation Law
The rate and wage base for the state's 2nd-pillar contribution.
- e-TAR: 2026 budget act, article 9
The enacted monthly state contribution for 2026.
- VMI: employer-paid pension clarification R-2285
When an employer-paid pension contribution is a separate benefit rather than salary.
Independent cross-check calculators
- Auditum salary calculator
Used to verify constants, net pay and tax components.
- tax.lt salary calculator
Used to cross-check net pay and social-insurance totals.
- Mokesčių Sufleris salary calculator
Used in the July 2026 salary-validation run.
Most recent source review: 19 August 2026. Independent salary calculation check: 20 July 2026.
Automated checks on every change
Before release, every change must pass type checks, code-style checks, unit tests, a production build and post-build checks. The tests include independently verified tax values.
Limitations
The calculator covers standard employment income. Disability-related NPD, income from multiple employers and some collective agreements can change the result. For advice about your salary, ask your employer or an accountant.